UT Decision: Kevan Denley v HMRC

EXCISE DUTIES — traveller stopped in UK control zone within France — in possession of 18kg of tobacco — traveller acknowledging that majority of tobacco intended for family member reimbursing cost— goods seized — no condemnation proceedings and goods therefore deemed to be forfeit — assessment to duty made and wrongdoing penalty imposed — whether duty point arose in control zone — not a matter within jurisdiction of tribunal but which must be raised in condemnation proceedings — whether error in statutory reference invalidates assessment to duty — no — whether offer of review of penalty satisfied statutory requirements — yes — whether cumulative effect of non-restoration, assessment and penalty disproportionate — no — appeal dismissed.